QUESTION 43 Ben is a sole trader carrying on a computer repair business and has four employees. Ben and the employees consume morning and afternoon tea during working days on the business premises. The spouses of the employees sometimes stop at the office and consume morning and afternoon tea as well. What categories of FBT arise on these facts? a. Residual fringe benefit, entertainment fringe benefit, and minor fringe benefit b. Exempt fringe benefit, minor fringe benefit c. Entertainment fringe benefit, minor fringe benefit Od. No fringe benefit